I 

118TH CONGRESS 

2D SESSION H. R. 9189 

To amend the Internal Revenue Code of 1986 to allow charitable donations 

of food transportation vehicles and food storage equipment to receive 

the tax same treatment as charitable donations of food inventory in 

the case of donations to nonprofit organizations which provide food 

to communities in need. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 30, 2024 

Ms. BARRAGA ́N (for herself, Mr. CARBAJAL, Mr. CARTER of Texas, Mr. CARSON, Ms. CROCKETT, Mr. ESPAILLAT, Mr. GRIJALVA, Ms. LEE of Pennsylvania, Mr. THANEDAR, Ms. TITUS, and Mr. VARGAS) introduced the 

following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow charitable donations of food transportation vehicles and food 

storage equipment to receive the tax same treatment 

as charitable donations of food inventory in the case 

of donations to nonprofit organizations which provide 

food to communities in need. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Feed the Community 

5 Act’’. 


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1 SEC. 2. CHARITABLE DONATIONS OF QUALIFIED PROP2 ERTY. 

3 (a) IN GENERAL.—Section 170(e)(3) of the Internal 

4 Revenue Code of 1986 is amended— 

5 (1) in subparagraph (B)— 

6 (A) by redesignating clauses (i) and (ii) as 

7 subclauses (I) and (II), respectively, 

8 (B) by striking ‘‘The reduction’’ and in9 serting: 

10 ‘‘(i) IN GENERAL.—Except as pro11 vided in clause (ii), the reduction’’, and 

12 (C) by adding at the end the following new 

13 clause: 

14 ‘‘(ii) MAXIMUM REDUCTION FOR

15 QUALIFIED PROPERTY.—In the case of 

16 qualified property described in subpara17 graph (C)(vii), at the election of the tax18 payer, the reduction under paragraph 

19 (1)(A) with respect to such qualified prop20 erty shall be no greater than 25 percent of 

21 the fair market value of such qualified 

22 property.’’, 

23 (2) in subparagraph (C)— 

24 (A) in the heading, by inserting ‘‘AND

25 QUALIFIED PROPERTY’’ after ‘‘FOOD INVEN26 TORY’’, 


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1 (B) in clause (i)— 

2 (i) by inserting ‘‘or qualified prop3 erty’’ after ‘‘charitable contribution of 

4 food’’, and 

5 (ii) in subclause (II), by inserting 

6 ‘‘qualified property and, in the case of 

7 food, to’’ after ‘‘only to’’, and 

8 (C) by adding at the end the following new 

9 clause: 

10 ‘‘(vii) QUALIFIED PROPERTY.—For 

11 purposes of this subparagraph— 

12 ‘‘(I) IN GENERAL.—The term 

13 ‘qualified property’ means fully func14 tional food storage equipment or food 

15 transportation vehicles which are do16 nated to an organization the primary 

17 mission of which is to serve, deliver, 

18 or otherwise provide food commod19 ities, food items, or prepared and 

20 cooked meals to individuals and com21 munities in need. 

22 ‘‘(II) FOOD STORAGE EQUIP23 MENT.—The term ‘food storage equip24 ment’ means— 


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1 ‘‘(aa) an industrial or com2 mercial grade refrigerator or 

3 freezer, 

4 ‘‘(bb) industrial racking, 

5 palette racks, or other commer6 cial shelving used by the donee 

7 for dry or temperature-controlled 

8 food storage, or 

9 ‘‘(cc) inventory property or 

10 materials that aid in the receipt 

11 or storage of perishable foods, in12 cluding freezer doors, insulated 

13 panels and other similar mate14 rials and equipment. 

15 ‘‘(III) FOOD TRANSPORTATION

16 VEHICLE.—The term ‘food transpor17 tation vehicle’ means a delivery truck, 

18 delivery van, trailer, or shipping con19 tainer that is primarily used by the 

20 donee for the storage and transpor21 tation of food commodities or meals to 

22 individuals and communities in 

23 need.’’, and 

24 (3) in subparagraph (D), by striking ‘‘This 

25 paragraph’’ and inserting ‘‘Except in the case of 


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1 qualified property described in subparagraph 

2 (C)(vii), this paragraph’’. 

3 (b) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 December 31, 2024. 

Æ 


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